Business Commons^™

Service Transformation That Will Boost Your Business, Neeta Lachmandas-Sakellariou

Asian Management Insights

Focus on your customers to catapult your company to success. However, leaders must drive a culture change to make it happen.

Institutions And Corporate Tax Evasion: A Review Of The Literature And A Methodological Exploration, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

We first review the recent research published in JIAR on the influence of international institutions on accounting practices and follow it with a discussion of the literature studying the influence of institutions on tax avoidance and tax evasion. We then explore a new methodological approach that draws on the theory of institutional hierarchy proposed by Williamson (2000) and examine the relative importance of three broad types of institutions (informal, formal and media) in curtailing perceived tax evasion activities. We contribute to the international accounting literature by summarizing the recent research that addresses tax avoidance and tax evasion and providing preliminary …

Segment Disaggregation And Equity-Based Pay Contracts, Young Jun Cho, Hojun Seo

Research Collection School Of Accountancy

We study the role of segment disaggregation in equity-based pay contracts in diversified firms. Disaggregated segment disclosures can improve the observability of managerial actions in internal capital markets and thus increase implicit incentives for managers to allocate resources as desired by shareholders, substituting for explicit incentives provided to CEOs. We use the adoption of Statement of Financial Accounting Standards No. 131 as an identification strategy and find that firms affected by this segment reporting mandate significantly decreased the provision of equity-based incentives in the post-adoption period, especially for firms with higher operating volatilities. This effect is also more pronounced for …

A Framework For Eradicating Women Discrimination In Architectural Design Firms In Egypt And Gcc Countries, Ayman Ahmed Ezzat Othman, Rodayna Ehab Hegazy

Architectural Engineering

Purpose – This research aims to develop and validate a framework for eradicating women’s discrimination in architectural design firms (ADFs) in Egypt and propose strategies for prospective adoption in the Gulf Cooperation Council (GCC) countries to increase the transformational impact of women on the architectural and urban developments of the Gulf region.

Design/methodology/approach – Acombined qualitative and quantitative research approach was designed to accomplish four objectives. Firstly, to investigate the nature of business in ADFs, women’s discrimination and policies for gender equity (PGE) in architecture. Secondly, to analyse three case studies to validate the identified causes and impacts of women’s …

Study On The Influence Of Confucianism And Corporate Governance Mechanism On Performance, Yujie Wu

Dissertations and Theses Collection (Open Access)

As the cornerstone of traditional Chinese culture, Confucianism profoundly influences Chinese enterprises' behaviour. This study empirically examines the impact of Confucianism and corporate governance mechanisms on companies' financial and social performance, yielding the following principal conclusions utilizing data from Chinese-listed companies:

Firstly, Confucianism significantly and positively influences corporate performance. Enterprises deeply rooted in Confucian culture often exhibit superior financial and social performance. This finding indicates the positive role of Confucianism in promoting responsible corporate behaviours and enhancing performance.

Secondly, the impact of corporate governance mechanisms on corporate performance is complex. An increase in institutional ownership correlates positively with corporate performance, …

Research On The Innovation And Development Of China’S Hydrogen Fuel Cell Vehicle Industry, Xinhua Yu

Dissertations and Theses Collection (Open Access)

China's commitment to achieving "carbon peaking and carbon neutrality" has made the transition from conventional energy sources such as coal, oil, and natural gas to renewable energy sources such as solar, wind, and hydrogen an unavoidable trend. In this regard, the integration of new energy technologies into the automobile and transportation sectors has significantly impacted consumers' lifestyles and has emerged as a key focus for major investment institutions. Lithium-ion batteries, known for their advanced technology, cost-effectiveness, and safety, are the leading choice for use in passenger vehicles, gradually replacing conventional fossil fuel sources. This shift is also contributing to the …

The Effect Of Internet Firms’ Data Analytics Capability On Their Innovation Speed And Innovation Quality: A Dynamic Capability Perspective, Yeyu Hua

Dissertations and Theses Collection (Open Access)

With the advent of big data era, data plays a pivotal role in sustainingfirms’ competitive advantages. Although a few studies have shown that data analytics capability contributes to firms’ innovative performance, these studies either focus on general innovative performance or specific types of innovation, such as incremental innovation, radical innovation, and supply chaininnovation. In this thesis, I enrich this stream of literature by conducting twostudies to further examine the relationship between data analytics capabilityand innovation speed as well as innovation quality. This thesis consists of twostudies. Study 1 is a survey study, in which I investigate the relationshipbetween data analytics …

Essays On Empirical Asset Pricing, Luying Wang

Dissertations and Theses Collection (Open Access)

The dissertation consists of three chapters on empirical asset pricing. The first chapter examines
the market return predictability of media coverage on climate change. Specifically, we introduce a
comprehensive media climate change concern (ΔCMCCC) index, derived from unexpected climate
change coverage across diverse media channels, including print (newspapers), voice (radio), and
video (television). We show that this index negatively predicts aggregate stock market returns, both
in-sample and out-of-sample, offering potential gains for investors. Our findings emphasize the
media’s influence on market returns through climate change discussions, mainly via the cash-flow
channel. This reveals possible shifts in product demand, while demand …

Essays On The Impact Of Acquisitions On Alliance Portfolios And Interorganizational Dynamics, Jiawen Ma

Dissertations and Theses Collection (Open Access)

This dissertation investigates the impact of acquisition activities on the current partners of the involved firms and the restructuring of their alliance portfolios. The first essay examines how acquisitions by a firm’s current alliance partners influence this firm’s subsequent alliance formation. The literature suggests that if a focal firm’s current alliance partners acquire targets that are in the same industry as the focal firm, the focal firm would be concerned about these alliance partners’ commitment, their increased bargaining power, and opportunistic behaviors. This essay contends that in response, the focal firm will form alliances with new partners to mitigate concerns …

Impact Of Hr Slack On Firm Performance: An Empirical Study On Chinese High-Tech Firms, Weixiong Feng

Dissertations and Theses Collection (Open Access)

As part of organizational slack, HR slack plays a role in managing external risks and opportunities when the global business environment is in turmoil. In recent years, Chinese high-tech companies have faced external shocks such as reverse globalization, the decoupling of economic and trade relations, supply chain disruptions, and epidemics. These have posed new challenges to their strategy formulation, business operations, and talent acquisition. High-tech Chinese companies must know whether they must prepare adequate human resources as buffers to address these challenges and opportunities. For high-tech companies, this study proposes, for the first time, that HR slack must be analyzed …

Exploring Divestitures: Studies On Motivation Factors And Tools, Yun Qiao

Dissertations and Theses Collection (Open Access)

This paper explores the phenomenon of 'big company disease' commonly experienced by large companies as they expand. In Western markets, companies are more inclined to respond to the financial market by undergoing divestitures to address this issue. Divestitures simplify the company's structure, making it easier for investors to understand its value. Consequently, this facilitates companies in acquiring more capital resources and provides strong incentives for management. However, in emerging markets, divestitures are less likely due to a less developed financial market and the advantages associated with maintaining a large size and control.

The first study focuses on how listed companies …

Staff Matters: How To Address Derogatory Comments Among Staff Members, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Addressing derogatory comments among staff members requires a systematic approach. Document the incident, meet individually with each employee, and assess their reactions. Responses may vary from denial to remorse. Tailor disciplinary action based on their accountability and alignment with office values. Consider potential legal ramifications and seek HR or legal guidance if needed. Regardless, swift action is essential to maintain a respectful workplace environment.

Special Insert: Guideline For Delegation Of Duties For Allied Dental Personnel In Michigan, David Foe Ma

The Journal of the Michigan Dental Association

Dental assistants, registered dental assistants, and registered dental hygienists have specific duties they can perform for patients as outlined by the Michigan Public Health Code and the Michigan Board of Dentistry General Rules. Permitted delegated services vary based on a team member’s level of training, licensure, and available supervision by a licensed dentist.

The Journal of Michigan Dental Association provides this pullout insert to guide the dental team. This easy-to-read chart quickly identifies recent changes to the duties each dental auxiliary can legally perform.

News You Need, David Foe Ma

The Journal of the Michigan Dental Association

The 2024 MDA Annual Session promises a range of valuable events and courses, including a free keynote by Joe Johnson, PhD, addressing career fulfillment. Additional highlights include the Gordon Christensen session, new dentist track, leadership courses, and an expansive exhibit hall. Meanwhile, the MDA House of Delegates Nominating Committee announced its candidate slate for the upcoming administrative year. The MDA also offers a free webinar on suicide prevention and celebrates communities awarded for water fluoridation quality. Additionally, ADA news covers a clinical guideline on managing dental pain, the ADA Academy's teaching program, and World Oral Health Day initiatives. Lastly, local …

Uda To Rda: A Pathway To Greater Success, Margaret Gingrich Dds

The Journal of the Michigan Dental Association

UDA to RDA: A Pathway to Greater Success" by Margaret Gingrich, DDS, explores the advantages of transitioning unlicensed dental auxiliaries (UDAs) to registered dental assistants (RDAs). The article emphasizes the benefits for both practitioners and staff, citing increased efficiency, improved patient care, and expanded practice capabilities. Dr. Gingrich shares personal experiences from her rural practice, highlighting the challenges of workforce shortages and the strategic adoption of RDAs to address these issues. She outlines a pathway for UDAs to attain RDA status through targeted training programs and contractual agreements, enhancing career satisfaction and practice productivity. The article underscores the importance of …

Cloud One Migration Schedule Drivers And Schedule Growth, Ryan J. Jansen

Theses and Dissertations

Cloud One, chartered in 2017 under the guidance of Air Force Life Cycle Management Center (AFLCMC) leadership, continues to serve as the USAF’s leading cloud services and hosting platform by providing secure computing environments, application migration assistance, and data management. Prior research has yielded qualitative insights regarding Cloud One’s personnel requirements, application of technical performance, requirements fulfillment, security risks, and various other cost metrics, but schedule improvement recommendations based on the quantitative analysis of migration schedule data has yet to be provided. This research identifies trends within migration sprint schedules and completed schedule data for Cloud One’s completed application migrations. …

A Computer And Processor Analysis: Developing Cost Relationships And Factors Of Satellite Subsystems, Dawson J. Vasconi

Theses and Dissertations

By establishing the United States Space Force in 2019, the United States recognized the space domain as a primary focus and prioritized the rapid fielding, amplification, and development of their space enterprise. One step to dominate the domain is to efficiently manage costs within the USSF space satellite portfolio. To achieve this step, it is paramount to understand the importance of lower-level cost driving components, like microelectronics, within the work breakdown structure (WBS) of each space satellite program. In this thesis, one area of cost-driving microelectronic is investigated within the lower-level of the WBS: computers and processors. These components on …

Factors Affecting The Retention Of Active Duty Airmen, Gregory A. Picardi

Theses and Dissertations

This study investigates the factors influencing the early exit of active duty Airmen, particularly in the context of the recruitment challenges faced by the USAF in Fiscal Year 2023. The research highlights the significant impact of the implementation of MHS Genesis, a healthcare administration program, on recruitment processes and the broader issues affecting military recruitment, including physical and emotional trauma concerns among potential recruits. Through a survey conducted at Wright-Patterson Air Force Base involving 251 participants, the study utilizes a Chi-square test to explore the primary and secondary reasons for leaving active duty, with family pressure, stability, and financial reasons …

Measuring The Comparative Performance Of Usaf Behavioral Health Clinic Operations: Emphasis On Capacity, Daniel L. Straw

Theses and Dissertations

This research examines the operations of behavioral health clinics in Air Force Continental United States facilities, with a focus on operational efficiency and capacity through Data Envelopment Analysis. Most facilities operate near capacity, demonstrating efficient resource usage, but concerns arise with the potential of increased demand. Days-to-care and leakage are identified as major sources of inefficiency, suggesting that addressing these issues can enhance operations and reduce costs. The study also explores the impact of COVID-19 on care delivery.

Comparative Analysis Of Satellite Battery Technologies: A Cross-Sectional And Temporal Study Within And Across Battery Types, Andrew H. Chung

Theses and Dissertations

Trends in costs for batteries incorporated in satellite electrical power systems (EPS) have been identified by Space Systems Command (SSC) within the Unmanned Space Vehicle Cost Model (USCM) database. A subset of pre-1980s data consisting of Nickel-Cadmium battery costs was excluded from battery cost estimating relationship (CER) development as a result of this determination. This research aims to ascertain the impacts of these trends on satellite cost estimating practices by assessing developments in battery costs over time, comparing normalized Nickel-Cadmium (NiCd) / NickelHydrogen (NiH2) / Lithium-Ion (Li-Ion) battery costs, identifying differences between the NiH2 and Li-Ion modern battery types, and …

Governmental Affairs Update, Neema Katibai Jd

The Journal of the Michigan Dental Association

The article presents the American Dental Association's federal advocacy achievements during the first half of the 118th Congress. The ADA has made significant strides in influencing policy and regulations across various categories, including workforce issues, dental insurance reform, access to care, student loan debt, Medicaid, practice management, veterans' affairs, health information technology, and public health. Their efforts span from urging legislative action to collaborating with federal agencies and Congress members. These accomplishments showcase the ADA's commitment to advancing dental profession interests nationally.

Washington’S Ride Program: A Model Providing Rural Practitioners, Mary K. Smith Dds, Mba

The Journal of the Michigan Dental Association

The University of Washington School of Dentistry Regional Initiatives in Dental Education (RIDE) program is an award-winning dental education model that trains dentists to practice in rural and underserved areas. Its first cohort of students graduated in 2012. To date, there have been 96 graduates. More than 80% of RIDE graduates in practice are in rural and underserved areas, including those seeking specialty training. RIDE is successful because it collaborates with multiple universities, community health centers, local dental associations, and community leaders in the area where the students are located.

Team Ce Will Make Your Practice Soar, Michelle C. Dziurgot Dds

The Journal of the Michigan Dental Association

In "Team CE Will Make Your Practice Soar," Michelle C. Dziurgot, DDS, emphasizes the crucial role of education and support in dental practice success. Drawing on personal experiences, Dziurgot underscores the significance of ongoing learning for both new hires and existing team members. She highlights opportunities for continuing education, such as the Michigan Dental Association Annual Session, and encourages investment in training for the entire dental team. By providing education and support akin to her own upbringing, Dziurgot asserts that practices can thrive and overcome challenges, ultimately achieving greater heights of success.

A Job Satisfaction Evaluation Of Nursing In The United States And Greece Utilizing The American Nurses Association's Scope And Standards Of Practice, Audrey Narhi

Honors Projects

Nursing is a multifaceted profession that is constantly evolving with the health needs of the populations it serves. Professional organizations within the field utilize evidence-based practice to provide guidelines of what best-practice nursing is. This study aims to evaluate if the American Nurse's Association (ANA), a professional nursing organization in the United States, supports the realities of nursing in a rural US hospital. An international perspective is also considered by evaluating the same principles to a urban hospital in Athens, Greece. Categories that align with ANA Scope and Standards, including workplace environment, career development, supervisor relationships, and personal work practice, …

Jetty, Gabriella Plue

Graphic Communication

In recent years, the intersection of environmental consciousness and consumer behavior has catalyzed the emergence of innovative brands committed to sustainability. Among these is Jetty, a sun care brand that epitomizes the ethos of environmental stewardship while meeting the needs of outdoor enthusiasts, particularly surfers. By blending the principles of eco-friendliness with high-performance sun protection, Jetty not only addresses the immediate concerns of sun exposure but also aligns with broader initiatives aimed at coral reef conservation. This paper delves into the inception, development process, marketing strategies, and theoretical underpinnings of the Jetty project, while also reflecting on potential avenues for …

Understanding Demand For Broken Rice And Its Potential Food Security Implications In Colombia, Juliann Phillips, Alvaro Durand-Morat, Lawton L. Nalley, Eduardo Graterol, Michelle Bonatti, Katerine Loaiza De La Pava, Sergio Urioste, Wei Yang

Agricultural Economics and Agribusiness Faculty Publications and Presentations

Rice is a crucial contributor to global food security and is an important staple for over half the world's population. Irrigated paddy rice is a water-intensive crop, and an important contributor to greenhouse gas emissions. Thus, improving the efficiency of using rice as food rather than non-food uses is paramount to sustainably feeding a growing global population. One source of inefficiency in the rice market is using broken rice for non-food purposes. This study focuses on consumer preferences for rice with different broken percentages in Colombia. We used a mixed-method approach to ascertain the stated (experimental setting) and revealed (using …

Electric Vehicle Support Equipment Deployment At Military Installations: A Mixed-Integer Linear Programming Approach, Katelyn M. Barton

Theses and Dissertations

This research provides insights into a mixed integer linear programming model that finds the ideal number and type of Electric Vehicle Support Equipment (EVSE) required to meet U.S. military installations’ electric energy demands. Executive Order No. 14057 (2021) requires federal agencies to transition to electric non-tactical vehicles by 2035. This research determines minimum cost solutions to implement the transition incorporating real-world constraints, including the weekly vehicle mileage demand, EVSE cost, charging time, and EVSE capacity. This study contributes to the broader effort of the U.S. military to combat climate change and enhances the understanding of efficient EVSE deployment strategies in …

Examining The Effect Of Contractor Logistics Support On The Reliability Of Military Aircraft, Rodrigo S. Campos De Moura

Theses and Dissertations

This study utilizes survival analysis for examining the effect of Contractor Logistics Support (CLS) on the reliability of military aircraft before and after implementing CLS. The provider of CLS in this study is the original equipment manufacturer that designed and produced the target aircraft of this study, the Embraer A-29 Super Tucano.

Advanced Intermediate Manufacturing (Aim) Supply Chain Concepts Leading To Reduced Lead Times And Improved Responsiveness, Eric S. Draudt

Theses and Dissertations

This thesis investigates the optimization of the supply chain for key aircraft components, focusing on the implementation of Advanced Intermediate Manufacturing (AIM) production facilities. Utilizing anyLogistix, the study compares the current supply chain model based on Supply Chain Operations Wing (SCOW) data with various AIM production facility configurations: single, dual, quadruple, and three utilization-driven models (high, medium, and low). The findings demonstrate that integrating AIM production facilities significantly reduces lead times, with even a single facility dramatically cutting down the lead time from over 800 days to approximately 104 days. The utilization models further provide insights into operational flexibility under …

An Integer Programming Model To Optimize Us Army Deployment Cycle And Maximize Unit Availability, Grant R. Engel

Theses and Dissertations

The goal of this paper is to determine an optimal cycle length, in months, that minimizes costs and maximizes availability for deploying units in the United States (US) Army. The US Army must be cost efficient while maintaining the flexibility required to adapt to dynamic mission demand. The current practice is to deploy units for a length between the range of 6 to 12 months; however, this varies from unit to unit and the best policy is not clear. We address these issues by forming a mathematical programming model with unique characteristics that distinguish it from others of similar design. …